HS Code Vat Aluminum Wheel Rims: Quick Lookup From Customs

Detailed information on determining the HS code and the VAT rate applicable to imported aluminum alloy wheel rims into Vietnam. The article analyzes the perspective of the General Department of Customs on classification under heading 87.08 and the VAT regulations, including whether a tax reduction is applicable or not.”

Legal Basis For Determining The HS Code For Aluminum Alloy Wheel Rims

The determination of the Harmonized System (HS) code for imported aluminum alloy wheel rims must comply with the following legal documents: Customs Law. Decree No. 08/2015/ND-CP (amended and supplemented by Decree No. 59/2018/ND-CP). Circular No. 14/2015/TT-BTC guiding on goods classification (amended and supplemented by Circular No. 17/2021/TT-BTC). Circular No. 38/2015/TT-BTC prescribing customs procedures; customs inspection and supervision; import and export duties and tax administration for import and export goods (amended and supplemented in Article 1 of Circular No. 39/2018/TT-BTC). Circular No. 31/2022/TT-BTC on promulgating the List of Imports and Exports of Vietnam and the content of heading 87.08. Accordingly, heading 87.08 includes “parts and accessories of motor vehicles of headings 87.01 to 87.05”.

Important note from the general department of customs 

Due to the importer’s failure to provide complete detailed information on the specific dimensions of the wheel rims (which type of vehicle they are fitted to) and the lack of clear information identifying the material as aluminum alloy, the General Department of Customs currently does not have sufficient basis to accurately determine the HS code according to the List of Imports and Exports of Vietnam.

Proposed HS Code Classification For Aluminum Alloy Wheel Rims 

In the event that the goods are identified as wheel rims, being parts of wheel assemblies (not wheels with tires mounted), made of aluminum alloy and used for motor vehicles of headings 87.01 to 87.05, the General Department of Customs provides guidance on classification under: Heading 87.08: “Parts and accessories of motor vehicles of headings 87.01 to 87.05.” Subheading 8708.70: “Wheel assemblies and parts and accessories thereof:” Sub-subheadings: 8708.70.95: “— For vehicles of heading 87.01” 8708.70.96: “— For vehicles of heading 87.02 or 87.04” 8708.70.97: “-For vehicles of heading 87.03” 8708.70.99: “- – – Other” The specific HS code selection will depend on the type of vehicle for which these aluminum alloy wheel rims are used.

VAT On Imported Aluminum Alloy Wheel Rims

Regarding the VAT reduction policy, according to current regulations, VAT reduction does not apply to certain groups of goods and services, including: Telecommunications, financial activities, banking, securities, insurance, real estate business. Metals and finished metal products. Exploited minerals (excluding coal mining), coke, refined petroleum, chemical products.

Recommendation from the general department of customs

Based on the above regulations, if imported aluminum alloy wheel rims are identified as finished metal products, then these goods are not eligible for VAT reduction.

HS Code Lookup Information 

The General Department of Customs also notes that the HS codes displayed in column (10) of Appendix 1, column (10) of Part A and column (4) of Part B of Appendix 3 issued with Decrees No. 44/2023/ND-CP, No. 94/2023/ND-CP, No. 72/2024/ND-CP, and No. 180/2024/ND-CP are for reference and lookup purposes only. The determination of the official HS code for actual imported goods must comply with the regulations on goods classification in the Customs Law and guiding legal documents.

The accurate determination of the HS code and VAT rate for imported aluminum alloy wheel rims requires the provision of detailed information and compliance with current legal regulations. We hope this article has provided you with useful information. For the most accurate results, you should contact the customs authority directly for specific guidance based on your records and actual goods.